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避税催生1600亿美元反向大并购

来源: 南方日报网络版     时间: 2019年07月21日 21:06:27
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(  到)(税)(负)(低)(的)(地)(方)(去)(,是)(企)(业)(一)(直)(在)(琢)(磨)(的)(事)(。
  11月)(23日)(,美)(国)(最)(大)(制)(药)(商)(辉)(瑞)(公)(司)(正)(式)(宣)(布)(,董)(事)(会)(批)(准)(了)(与)(爱)(尔)(兰)(肉)(毒)(杆)(菌)(制)(造)(商)(艾)(尔)(建)((Aller-gan)的)(合)(并)(意)(向)(,交)(易)(金)(额)(为)(1600亿)(美)(元)(,为)(医)(药)(史)(上)(最)(大)(,也)(是)(商)(业)(史)(上)(第)(二)(大)(并)(购)(案)(,仅)(次)(于)(2000年)(英)(国)(电)(信)(巨)(头)(沃)(达)(丰)(集)(团)(收)(购)(德)(国)(移)(动)(网)(络)(提)(供)(商)(曼)(内)(斯)(曼)(。
  值)(得)(注)(意)(的)(是)(,这)(次)(大)(手)(笔)(收)(购)(因)(税)(负)(原)(因)(,而)(采)(取)(了)(逆)(向)(收)(购)(的)(方)(式)(。相)(关)(财)(税)(人)(士)(告)(诉)(记)(者)(,这)(一)(合)(并)(主)(要)(动)(力)(是)(税)(收)(。合)(并)(采)(取)(的)(是)(逆)(向)(收)(购)(的)(方)(式)(。也)(就)(是)(通)(过)(反)(向)(收)(购)(,让)(低)(税)(负)(的)(规)(模)(小)(的)(公)(司)(收)(购)(高)(税)(负)(、利)(润)(高)(的)(公)(司)(,这)(样)(企)(业)(整)(体)(的)(所)(得)(税)(税)(负)(就)(会)(下)(降)(。
  万)(达)(集)(团)(财)(务)(管)(理)(中)(心)(副)(总)(经)(理)(宋)(宁)(告)(诉)(记)(者)(,辉)(瑞)(和)(艾)(尔)(建)(这)(样)(逆)(向)(收)(购)(避)(税)(的)(方)(式)(,是)(跨)(国)(公)(司)(常)(用)(的)(避)(税)(手)(段)(,收)(购)(通)(常)(都)(是)(大)(公)(司)(收)(购)(小)(公)(司)(,盈)(利)(好)(的)(收)(购)(差)(的)(。现)(在)(正)(好)(反)(过)(来)(了)(,反)(过)(来)(是)(税)(负)(的)(原)(因)(。通)(常)(大)(公)(司)(的)(税)(负)(都)(比)(较)(高)(,在)(美)(国)(或)(者)(德)(国)(相)(对)(比)(较)(高)(的)(地)(区)(,企)(业)(所)(得)(税)(的)(税)(负)(一)(般)(都)(是)(20%以)(上)(。
  宋)(宁)(认)(为)(美)(国)(政)(府)(是)(持)(有)(默)(许)(态)(度)(的)(。企)(业)(是)(国)(家)(的)(根)(本)(,只)(有)(企)(业)(有)(竞)(争)(力)(了)(,国)(家)(才)(有)(竞)(争)(力)(。包)(括)(谷)(歌)(和)(苹)(果)(,一)(直)(在)(做)(避)(税)(安)(排)(,民)(间)(一)(直)(呼)(吁)(要)(进)(行)(反)(避)(税)(,但)(是)(美)(国)(税)(务)(局)(一)(直)(没)(有)(任)(何)(行)(动)(。
  辉)(瑞)(与)(艾)(尔)(建)(的)(合)(并)(,给)(美)(国)(的)(国)(际)(税)(收)(带)(来)(一)(个)(严)(重)(的)(考)(验)(。而)(在)(中)(国)(,这)(几)(年)(的)(反)(避)(税)(金)(额)(都)(是)(在)(大)(幅)(飙)(升)(。
  反)(向)(收)(购)(
  为)(什)(么)(要)(进)(行)(反)(向)(收)(购)(?一)(位)(国)(际)(税)(收)(专)(家)(认)(为)(,辉)(瑞)(这)(次)(通)(过)(反)(向)(收)(购)(,税)(收)(居)(民)(身)(份)(改)(变)(,代)(表)(美)(国)(纳)(税)(义)(务)(少)(了)(,爱)(尔)(兰)(纳)(税)(义)(务)(多)(了)(,更)(多)(的)(算)(是)(一)(个)(爱)(尔)(兰)(的)(企)(业)(了)(。对)(于)(这)(种)(做)(法)(,国)(际)(税)(收)(的)(规)(则)(显)(然)(是)(没)(有)(办)(法)(,因)(为)(没)(有)(什)(么)(条)(款)(防)(弊)(。对)(此)(,政)(府)(很)(难)(有)(所)(作)(为)(,两)(个)(公)(司)(合)(并)(,必)(须)(有)(一)(家)(是)(分)(公)(司)(,但)(哪)(家)(作)(为)(总)(公)(司)(,政)(府)(是)(无)(法)(管)(理)(的)(。
  该)(专)(家)(介)(绍)(说)(,比)(如)(苹)(果)(公)(司)(,有)(税)(务)(机)(构)(统)(计)(过)(苹)(果)(公)(司)(的)(总)(税)(率)(在)(22%左)(右)(,但)(是)(按)(照)(美)(国)(税)(法)(的)(规)(定)(,对)(于)(苹)(果)(这)(种)(公)(司)(,大)(部)(分)(的)(营)(收)(应)(适)(用)(35%的)(联)(邦)(税)(率)(。苹)(果)(公)(司)(的)(秘)(密)(就)(在)(于)(它)(的)(税)(前)(收)(入)(不)(少)(都)(算)(在)(海)(外)(收)(入)(的)(分)(公)(司)(帐)(上)(。比)(如)(爱)(尔)(兰)(,爱)(尔)(兰)(的)(企)(业)(所)(得)(税)(税)(率)(非)(常)(低)(,只)(有)(12.5%。如)(同)(前)(述)(合)(并)(,辉)(瑞)(选)(择)(了)(爱)(尔)(兰)(的)(艾)(尔)(建)(。
  一)(位)(研)(究)(国)(际)(税)(收)(业)(务)(专)(家)(告)(诉)(记)(者)(,这)(样)(合)(并)(后)(的)(框)(架)(是)(爱)(尔)(兰)(股)(东)(持)(股)(美)(国)(辉)(瑞)(母)(公)(司)(,美)(国)(辉)(瑞)(母)(公)(司)(持)(爱)(尔)(兰)(艾)(尔)(建)(公)(司)(。并)(购)(实)(体)(辉)(瑞)(下)(属)(子)(公)(司)(在)(并)(购)(后)(注)(销)(,注)(销)(实)(体)(的)(业)(务)(由)(艾)(尔)(建)(公)(司)(承)(担)(。估)(计)(2018年)(开)(始)(可)(以)(每)(年)(为)(辉)(瑞)(节)(省)(18亿)(美)(元)(以)(上)(企)(业)(税)(,辉)(瑞)(可)(以)(用)(海)(外)(现)(金)(为)(股)(东)(分)(红)(或)(回)(购)(股)(票)(。
  11月)(19日)(,奥)(巴)(马)(政)(府)(宣)(布)(出)(台)(新)(的)(针)(对)(性)(政)(策)(,对)(于)(美)(国)(公)(司)(海)(外)(并)(购)(,迁)(址)(海)(外)(等)(企)(图)(操)(作)(税)(收)(倒)(置)(的)(行)(为)(将)(给)(予)(更)(加)(严)(格)(的)(监)(管)(。美)(国)(政)(府)(称)(,最)(近)(几)(年)(单)(因)(税)(收)(倒)(置)(操)(作)(就)(让)(美)(国)(政)(府)(税)(收)(少)(收)(了)(几)(十)(亿)(美)(金)(。
  据)(《华)(尔)(街)(日)(报)(》等)(媒)(体)(报)(道)(,这)(项)(合)(并)(可)(能)(是)(史)(上)(最)(大)(的)(所)(谓)(“税)(负)(倒)(置)(”交)(易)(。在)(此)(类)(交)(易)(中)(,美)(国)(公)(司)(通)(过)(反)(向)(合)(并)(将)(总)(部)(转)(移)(到)(海)(外)(,以)(获)(得)(其)(他)(地)(方)(更)(低)(的)(公)(司)(税)(率)(。尽)(管)(美)(国)(政)(府)(想)(方)(设)(法)(进)(行)(限)(制)(,此)(类)(交)(易)(“依)(然)(深)(受)(美)(国)(公)(司)(欢)(迎)(”。据)(悉)(,这)(项)(合)(并)(方)(案)(尚)(需)(通)(过)(美)(国)(和)(欧)(盟)(相)(关)(监)(管)(部)(门)(的)(审)(批)(,预)(计)(将)(于)(2016年)(下)(半)(年)(最)(终)(完)(成)(。此)(项)(交)(易)(对)(辉)(瑞)(2017年)(的)(营)(收)(影)(响)(将)(呈)(中)(性)(,对)(其)(2018和)(2019年)(的)(收)(入)(将)(有)(10%以)(上)(的)(正)(面)(贡)(献)(。
  当)(然)(,避)(税)(不)(只)(是)(美)(国)(企)(业)(会)(玩)(。
  中)(国)(企)(业)(怎)(么)(玩)(
  一)(位)(财)(税)(人)(士)(告)(诉)(记)(者)(,中)(国)(的)(公)(司)(这)(么)(做)(的)(不)(少)(,但)(不)(是)(去)(国)(外)(,主)(要)(是)(在)(国)(内)(。
  一)(种)(方)(式)(就)(是)(低)(税)(负)(地)(区)(企)(业)(合)(并)(高)(税)(负)(地)(区)(的)(企)(业)(。比)(如)(有)(一)(家)(公)(司)(在)(新)(疆)(,享)(受)(西)(部)(大)(开)(发)(的)(所)(得)(税)(优)(惠)(,另)(一)(家)(在)(北)(京)(或)(者)(东)(部)(地)(区)(,所)(得)(税)(是)(25%,新)(疆)(公)(司)(合)(并)(北)(京)(公)(司)(,这)(样)(利)(润)(50%分)(给)(总)(公)(司)(交)(税)(,剩)(下)(50%分)(给)(各)(地)(分)(公)(司)(。这)(意)(味)(着)(,原)(来)(北)(京)(分)(公)(司)(的)(利)(润)(一)(半)(交)(给)(新)(疆)(了)(。
  宋)(宁)(告)(诉)(记)(者)(,由)(于)(中)(国)(《公)(司)(法)(》和)(相)(关)(税)(法)(的)(限)(制)(,外)(国)(的)(分)(公)(司)(不)(被)(允)(许)(在)(国)(内)(营)(业)(,总)(公)(司)(和)(分)(公)(司)(可)(以)(合)(并)(在)(一)(起)(纳)(税)(。外)(国)(企)(业)(在)(中)(国)(开)(的)(只)(能)(是)(子)(公)(司)(,代)(表)(处)(是)(不)(能)(营)(业)(的)(,只)(能)(做)(准)(备)(工)(作)(。所)(以)(中)(国)(的)(企)(业)(一)(般)(是)(以)(转)(让)(定)(价)(的)(方)(式)(将)(利)(润)(送)(出)(去)(,但)(是)(转)(让)(定)(价)(和)(反)(向)(收)(购)(的)(效)(果)(是)(一)(样)(的)(。中)(国)(大)(部)(分)(公)(司)(是)(在)(境)(外)(设)(置)(一)(个)(公)(司)(,把)(利)(润)(留)(在)(那)(里)(。
  所)(谓)(转)(让)(定)(价)((TransferPricing),是)(指)(关)(联)(企)(业)(之)(间)(在)(销)(售)(货)(物)(、提)(供)(劳)(务)(、转)(让)(无)(形)(资)(产)(等)(时)(制)(定)(的)(价)(格)(。在)(跨)(国)(经)(济)(活)(动)(中)(,利)(用)(关)(联)(企)(业)(之)(间)(的)(转)(让)(定)(价)(进)(行)(避)(税)(已)(成)(为)(一)(种)(常)(见)(的)(税)(收)(逃)(避)(方)(法)(,其)(一)(般)(做)(法)(是)(:高)(税)(国)(企)(业)(向)(其)(低)(税)(国)(关)(联)(企)(业)(销)(售)(货)(物)(、提)(供)(劳)(务)(、转)(让)(无)(形)(资)(产)(时)(制)(定)(低)(价)(;低)(税)(国)(企)(业)(向)(其)(高)(税)(国)(关)(联)(企)(业)(销)(售)(货)(物)(、提)(供)(劳)(务)(、转)(让)(无)(形)(资)(产)(时)(制)(定)(高)(价)(。这)(样)(,利)(润)(就)(从)(高)(税)(国)(转)(移)(到)(低)(税)(国)(,从)(而)(达)(到)(最)(大)(限)(度)(减)(轻)(其)(税)(负)(的)(目)(的)(。“税)(务)(机)(关)(与)(跨)(国)(公)(司)(之)(间)(的)(信)(息)(不)(对)(称)(,尤)(其)(是)(成)(员)(国)(税)(务)(机)(关)(与)(跨)(国)(公)(司)(总)(部)(之)(间)(的)(信)(息)(不)(对)(称)(,造)(成)(独)(立)(交)(易)(原)(则)(严)(重)(失)(灵)(,商)(业)(数)(据)(库)(难)(以)(解)(决)(问)(题)(。”一)(位)(国)(际)(税)(收)(的)(从)(业)(人)(士)(告)(诉)(记)(者)(。
  不)(过)(对)(于)(转)(让)(定)(价)(,中)(国)(税)(务)(机)(关)(这)(几)(年)(一)(直)(严)(加)(管)(理)(。2015年)(1月)(,国)(家)(税)(务)(总)(局)(反)(避)(税)(处)(改)(为)(反)(避)(税)(一)(处)(,设)(立)(反)(避)(税)(二)(处)(和)(境)(外)(税)(务)(处)(。并)(且)(预)(计)(2016年)(底)(,全)(国)(反)(避)(税)(专)(职)(人)(员)(从)(200人)(增)(加)(到)(500人)(。
  据)(了)(解)(,2015年)(某)(省)(国)(税)(局)(约)(谈)(企)(业)(255户)(,调)(整)(应)(纳)(税)(所)(得)(7.2亿)(元)(,补)(税)(2.02亿)(元)(。掌)(握)(了)(移)(民)(不)(移)(居)(的)(美)(籍)(华)(人)(该)(省)(开)(办)(的)(2500户)(企)(业)(,500亿)(美)(元)(注)(册)(资)(本)(的)(分)(布)(情)(况)(。而)(在)(前)(几)(年)(公)(布)(的)(反)(避)(税)(第)(一)(大)(案)(中)(,一)(家)(半)(导)(体)(行)(业)(巨)(头)(公)(司)(在)(被)(反)(避)(税)(调)(查)(后)(,补)(税)(接)(近)(15亿)(。
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